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Kazakhstan's tax authorities are set to begin scrutinizing mobile money transfers, with banks now required to submit data on individual transactions. This move aims to identify undeclared income and ensure tax compliance.

Bank Data Submission Timeline

Banks are mandated to send information on citizens' mobile transfers to the tax authorities by April 15, covering the first quarter of 2026. This data submission is a key part of the new monitoring mechanism.

Notification Process for Taxpayers

Individuals flagged with discrepancies based on the submitted data will receive notifications from the State Revenue Committee (SRC). These notifications are not fines but alerts about potential inconsistencies that require clarification.

Taxpayers will have 30 working days from the date of receiving the notification to respond. This period allows individuals to address any issues raised by the tax authorities.

Responding to Tax Notifications

If a taxpayer agrees with the notification, they can rectify the situation by submitting tax returns for the relevant period, acknowledging the discrepancies. This self-correction mechanism is designed to simplify compliance.

Self-employed individuals can also update their data through a special mobile application or pay the necessary taxes and social contributions. Transitioning to a suitable tax regime is also an option if required.

Appealing Tax Authority Decisions

Citizens who disagree with the tax authorities' findings have the right to appeal. They can provide explanations for the discrepancies, demonstrating that their transactions do not constitute a violation of tax laws.

Risks of Ignoring Notifications

The SRC reserves the right to conduct a full tax audit if explanations are unsatisfactory or if notifications are not addressed within the stipulated timeframe. Ignoring these alerts could lead to further investigation and potential penalties.

Criteria for Taxpayer Scrutiny

New criteria for mobile transfers were introduced on November 12, 2025. Previously, 100 transfers within three months could trigger scrutiny. From January 1, 2026, an additional limit of 12 minimum wages (MZP) applies. Tax authorities may investigate individuals if they meet specific criteria:

It's important to note that transfers between relatives, friends, or colleagues, as well as one-off or unsystematic deposits, are not subject to these new criteria.

The primary goal of these new regulations is to identify individuals who are actively engaged in business but are not declaring their income and evading taxes. Mobile transfers have become a common method for unofficial settlements.

Previously, there were reports of accounts being blocked for "improper mobile transfers." If an individual meets all criteria, receives a notification, and fails to visit the tax office within a month, their accounts could be blocked on the 41st day.